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VAT - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Levy of CST or LST - local sales or interstate sale - it is not ...

Case Laws     VAT and Sales Tax

August 2, 2013

Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them to another State, nor it is enough that the seller pursuant to the instructions of the buyer despatches the goods across the border to another State. - HC

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